Technical Teams Operational Guidance

Civil Investigation of Fraud (Code 9): historical record: the opening meeting: time to be allowed for the opening CIF meeting

Excessively long opening meetings are not desirable but some meetings may occupy a working day and this should be taken into account in planning the meeting, the venue, and the time that is suggested in the invitation to attend.

Sometimes advisers will say that they will only bring their client to a ‘short’ meeting. The response should be that the taxpayer and adviser are free to leave a meeting at any time. However there is a duty to put the CIF statement to the taxpayer and to seek to cover the matters required by the case. Do not agree to pre-conditions that prevent us from properly doing this.

Sometimes it is suggested that a meeting commence in the early evening. This is not recommended. Even if the suggestion is from the taxpayer it can appear oppressive if the meeting concludes in the late evening.

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